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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 86 A: INFRACTIONS RELATED TO LABELS OR SEALS

     

    Infractions related to labels, seals, or containers containing alcoholic beverages, under the terms of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), are the following:

  • Failure to adhere labels or seals to containers or recipient that contain alcoholic beverages, or that the labels or seals are false or altered. (CFF: Art. 86B) (CFF: Art. 105)

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  • Make any use other than the labels or seals to adhere to the containers or recipient that contain alcoholic beverages. (CFF: Art. 86B)

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  • Possess, by any title, alcoholic beverages, whose containers or recipients lack the corresponding label or seal, or, that these are false or are altered; as well as not making sure that the aforementioned containers or recipient containing beverages have the corresponding label or seal at the time of purchase, except in cases where in accordance with the tax provisions there is no obligation to adhere them, both in terms of provided in article 19, section V of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios). (CFF: Art. 86B) (CFF: Art. 105)

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  • Failure to destroy empty containers containing alcoholic beverages when forced to do so. (CFF: Art. 86B)

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  • Failure to prove that the labels or seals were legally acquired. (CFF: Art. 86B)